Transport of goods by air service/road service/rail service – Exemption to services, as specified in section 65(105)(zzzp)/(zzp) and (zzn), provided to a person located in India when goods are transported from outside India to a final destination outside India

Service Tax : Section 65(105)(zzn)/(zzp)/(zzzp) of the Finance Act, 1994 – Transport of goods by air service/road service/rail service – Exemption to services, as specified in section 65(105)(zzzp)/(zzp) and (zzn), provided to a person located in India when goods are transported from outside India to a final destination outside India

NOTIFICATION NO. 8/2011 – SERVICE TAX, DATED 1-3-2011

In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services as referred to in sub-clauses (zzn), (zzp) and (zzzp) of clause (105) of section 65 of the Finance Act, provided to any person located in India, when the goods are transported from a place located outside India to a final destination which is also outside India, from the whole of service tax leviable thereon under section 66 of the Finance Act.

2. This notification shall come into force on the 1^st day of April, 2011.

Related posts:

1. Service tax notification expanding list of items eligible for exemption when transported by road
2. Budget 2011 – Service Tax – Amendments to Taxation of Services (Provided from Outside India and Received in India) Rules, 2006
3. Service tax notification exempting taxable service provided in relation to transport of specified goods by rail
4. Space-selling service- Any services provided by any person to any other person in relation to sale of space would be taxable from 1-5-2006 and not prior to that date
5. Service Tax notification on Taxation of Services Provided from outside India and Received in India